With no establishment and no Australian tax registration, there is nothing to do – and no mandate on the horizon for businesses. Selling into Australia from abroad doesn't change that.

With no business-facing mandate, a GST registration alone – including the simplified regime for non-residents – brings no e-invoicing duty, per the sources read. Watch the Business eInvoicing Right if it returns to the agenda; that is the mechanism that could one day change the answer.

No duty applies at any size – B2B e-invoicing is voluntary over the Peppol network. The ATO has confirmed a PINT A-NZ e-invoice counts as a valid tax invoice, so if you invoice government or larger Peppol-connected customers, joining through an access point is an efficiency play rather than a compliance one.

There is no business-facing e-invoicing duty in Australia. The pull comes from procurement: e-invoicing is the federal default, agencies were expected to run at least 30% of supplier invoices over Peppol from July 2026, and by December 2026 they must send and auto-process e-invoices, per the sources read – so large government suppliers will increasingly be asked for PINT A-NZ invoices. The Business eInvoicing Right, which would let trading partners demand e-invoices, has not been legislated.